NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CORETAX VAT DRAFT · PRINTING & PACKAGING

Coretax VAT Draft Support
for Printing & Packaging.

Monthly human-operated support to prepare draft e-Faktur for custom print down payments, classify printed goods (BKP) vs contract printing services (JKP), manage defect credit notes, and reconcile paper and ink input invoices before the 20th in Coretax DJP. Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.

Free 10-Invoice Check ↗ WhatsApp +62 813-8223-7380 Email [email protected] Discuss Your Business Needs Specific VAT Challenges ↓ Fictitious Example ↓ Free 10-Invoice Check ↓ Pricing & Tiers ↓

DRAFT-ONLY CLAUSE & TAX PROXY LIMITATIONS (PMK 44/2026)

Neracia Prepares Drafts; Client Approves, Signs & Submits Independently

Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment. Access in Coretax DJP is delegated via the official Assign Role feature as a Drafter without sharing main passwords, certificate passphrases, or OTP codes.

SPECIFIC VAT CHALLENGES & OFFICIAL REGULATIONS

4 Typical VAT Challenges
for Printing & Packaging.

Commercial printing and packaging businesses (offset, digital, carton packaging) face goods vs services classification nuances, production down payments, print spoilage, and substantial paper raw material invoices. Here are 4 typical printing VAT challenges:

01

Custom Print Down Payments Require Tax Invoices Upon Receipt

Custom print jobs typically require 30%–50% upfront deposits before plates are imaged and stock purchased. Under VAT Law Article 13(1a) and PER-11/PJ/2025 Article 18, Tax Invoices must be issued when deposits enter the bank account, not when finished boxes ship. Delaying invoices until delivery across month boundaries triggers late-filing fines. Neracia schedules timely DP invoice drafting.

Official Regulatory Basis: Pasal 13 ayat 1a UU PPN jo. PER-11/PJ/2025 ↗
02

Taxable Goods (BKP) vs Contract Toll Printing Services (JKP)

When printers furnish paper stock, the sale is a delivery of Taxable Goods (BKP) exempt from PPh 23 withholding. Conversely, if clients supply their own paper and the printer charges only press fees, the transaction constitutes contract toll manufacturing (JKP) subject to 2% PPh 23 withholding (PMK 141/PMK.03/2015). Neracia ensures proper invoice coding and withholding alignment.

Official Regulatory Basis: UU PPN Pasal 4 & 4A jo. PMK 141/PMK.03/2015 ↗
03

Defective Print Spoilage, Color Shifts & Valid Return Notes

Packaging runs or books rejected by customer quality inspections necessitate invoice adjustments. Under PMK 65/PMK.03/2014, Output VAT deductions are recognized in monthly returns only when accompanied by official customer Return Notes. Neracia verifies return records so VAT cancellations withstand audits securely.

Official Regulatory Basis: PMK Nomor 65/PMK.03/2014 & Modul Retur Coretax ↗
04

Reconciliation of Paper, Ink & Printing Plate Input Invoices

Paper raw materials, inks, adhesives, and printing plates represent the largest expenditure portion. Paper merchants often issue bulk input tax invoices near month-end. Neracia operators reconcile incoming invoices in Coretax before the 20th so all creditable input VAT offsets output tax, preventing unwarranted cash outflows.

Official Regulatory Basis: UU PPN Pasal 9 jo. PMK Nomor 81 Tahun 2024 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your Printing & Packaging VAT.

A transparent, secure monthly workflow. Operated directly by a human specialist with recorded self-checks, never requesting your main passwords or submission rights:

01

Send Print Orders, Advance Deposit & Final Invoices

Client uploads print order sheets, advance deposit invoices, packaging delivery confirmations, and credit notes if applicable.

02

BKP vs Toll Classification & Draft Invoices (Before 20th)

Operator verifies client details, separates finished goods from toll printing, and prepares draft e-Faktur in Coretax.

03

Reconcile Paper & Ink Supplier Input Invoices

Matches incoming invoices from paper mills and ink distributors in Coretax, calculating monthly net VAT compensation.

04

Review Draft Return, Independent Submit & Billing Code

Operator prepares draft return in Coretax; client verifies, enters passphrase, submits, and remits payment independently.

FICTITIOUS SIMULATION · SYNTHETIC DATA

Fictitious VAT Invoices & Return Simulation

Below is a synthetic reconciliation of order down payments, finished goods vs toll printing, and paper supplier input invoices for a fictional printing shop:

Sample Business: CV Grafika Cetak Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)

Sample 4 Fictitious VAT Transactions — CV Grafika Cetak Fiktif (October 2026)
Transaction TypeCounterparty (Fictitious)Tax Base DPP (Fictitious)VAT 11% (Fictitious)Coretax Validation Note
50% Down Payment Calendar Run PT Maju Korporat Fiktif IDR 30,000,000 IDR 3,300,000 Advance invoice issued upon payment receipt
Packaging Box Delivery (BKP) CV Kosmetik Cantik Fiktif IDR 45,000,000 IDR 4,950,000 Finished taxable goods (no PPh 23 deduction)
Toll Printing Service (JKP) Yayasan Edukasi Fiktif IDR 20,000,000 IDR 2,200,000 Toll service (client paper, 2% PPh 23 withheld)
Cardboard Paper Input Invoice PT Suplier Kertas Fiktif IDR 50,000,000 IDR 5,500,000 Raw material input tax verified in Coretax

FICTITIOUS SUMMARY RECAP

Total Tax Base (DPP)
IDR 95,000,000
Total Output VAT
IDR 10,450,000
Creditable Input VAT
IDR 5,500,000
Monthly Return Status (Fictitious)
Net Payable IDR 4,950,000

All entity names, counterparty records, and figures above are a labeled fictitious example (simulation) for Coretax technical illustration, not real client data.

OFFICIAL VAT DRAFT PRICING · TRANSPARENT & FINAL

Tier Options & Monthly Fees
with zero hidden charges.

Flat monthly rates with explicit invoice volume caps. Neracia is not a VAT-registered entity, so all prices are final with zero additional VAT added.

MONTHLY DRAFT-ONLY SERVICE SCOPE

VAT Invoicing & Return Draft Package — Printing & Packaging

Tailored specifically to help business owners and admin staff finalize e-Faktur compliance before the 20th Coretax deadline, match supplier input VAT, and prepare draft Monthly VAT Returns.

01

Draft Output e-Faktur (Before the 20th)

Verify sales invoices, transaction codes, customer 16-digit NPWP / NITKU identifiers, and input drafts in Coretax ready for independent company sign-off.

02

Input Tax Invoice Reconciliation

Cross-check supplier and manufacturer invoices in Coretax, flagging incorrect NITKU or non-creditable items under VAT Law Art. 9.

03

Draft Monthly VAT Return (Month-End)

Output vs input VAT computation, net payable/carry-forward calculation, recorded self-check, and return draft preparation in Coretax for independent client submission.

INITIAL NO-COST & ZERO-RISK TRIAL

Free 10-Invoice Check
before committing to a monthly plan.

Submit a sample of 10 invoices (sales or purchases) for the current month through a secure private channel. A Neracia human operator will verify 16-digit NPWP/NITKU counterparty IDs, Coretax transaction codes, supporting documents, and input VAT crediting eligibility—without requesting your Coretax passwords, without upfront commitment, and with zero hidden costs.

Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for Printing & Packaging.

Practical answers on Coretax e-Faktur compliance and the draft-only workflow for this sector:

May custom print jobs be invoiced only after final delivery?

Not if an upfront deposit was received earlier. Under Article 13(1a) of the VAT Law, when cash payment precedes delivery, a Tax Invoice must be issued upon receiving payment. The remaining balance is invoiced upon delivery.

Rujukan: Pasal 13 ayat 1a UU PPN jo. PER-11/PJ/2025

What if a customer withholds PPh 23 on sales of finished packaging?

Sales of finished packaging where the printer provides the paper stock represent Taxable Goods (BKP), not PPh 23 service objects. PPh 23 applies strictly to toll printing where clients provide materials. Neracia provides clear invoice notes to avoid incorrect withholdings.

Rujukan: PMK Nomor 141/PMK.03/2015

Is using Neracia’s Drafter role in Coretax secure?

Completely secure. The official Assign Role feature (PMK 44/2026) allows operators to prepare drafts without accessing your digital certificate or passphrase. Submission and payment remain 100% under your control.

Rujukan: PMK Nomor 44 Tahun 2026

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:

UU Nomor 7 Tahun 2021 (UU PPN)

Art. 13(1a) (advance payment invoicing) and Art. 4 (taxable goods vs services)

Official MoF / DJP Copy ↗

PMK Nomor 44 Tahun 2026

Tax representative regulations & Coretax Drafter delegation without sharing credentials

Official MoF / DJP Copy ↗

OTHER INDUSTRY VAT GUIDES

Coretax VAT Draft Solutions
for other business sectors.

Every industry manages distinct transaction patterns and VAT rules in Coretax DJP. Review guides and workflows for other sectors or return to the main tax service package:

WHOLESALE & DISTRIBUTION

Wholesale & Distribution

Monthly Coretax e-Faktur and VAT return draft preparation for distributors and wholesalers. Managing payment terms, credit notes, quantity rebates, and input VAT matching before the 20th.

CONSTRUCTION CONTRACTORS

Construction Contractors

Monthly Coretax e-Faktur and VAT return draft preparation for construction contractors. Managing progress billings, advance payments, retention money, and government/SOE withholding.

RENTAL & EQUIPMENT LEASING

Rental & Equipment Leasing

Monthly Coretax e-Faktur and VAT return draft preparation for equipment, vehicle, and machinery rental businesses. Managing PPh 23 withholding vs gross VAT, security deposits, and recurring lease invoices.

CREATIVE & DIGITAL AGENCIES

Creative & Digital Agencies

Monthly Coretax e-Faktur and VAT return draft preparation for digital marketing, creative, advertising agencies, and event organizers. Managing agency fees vs media spend pass-through, monthly retainers, and PPh 23.

CATERING & FOOD SERVICES

Catering & Food Services

Coretax VAT return and draft invoice assistance for catering businesses. Mapping local restaurant taxes vs central VAT, corporate/BUMN orders, and PPh 23.

BUILDING MATERIALS STORE

Building Materials Store

Coretax VAT return and draft invoice assistance for hardware and building material stores. Managing retail NIK invoices, contractor terms, and supplier input VAT.

MAIN SERVICE

Tax & Coretax VAT Package

Main service page for Coretax e-Faktur and VAT return draft packages, tier comparisons, document checklists, and tax calendars.

PRIMARY OFFER · CORETAX DJP DRAFT-ONLY

Ready to organize your Printing & Packaging VAT?

Coretax DJP draft e-Faktur & Monthly VAT Return package: Tier A IDR 500,000/mo (up to 30 invoices), Tier B IDR 750,000/mo (up to 50 invoices), PPh 21 add-on IDR 250,000/mo (1–10 staff), min 3-month contract, final price without VAT. Neracia prepares drafts; client approves, signs, submits and creates billing independently. Neracia does not act as tax proxy. Start with a Free 10-Invoice Check with zero commitment.

🎁 Free 10-Invoice Sample Check

Send us a sample of 10 sales transactions or invoices. We prepare NPWP/NITKU validation worksheets, transaction code assignment, and invoice eligibility checks completely free with zero commitment.

Claim Free 10-Invoice Check via WhatsApp Send Sample via Email
WhatsApp +62 813-8223-7380 Email [email protected] Open Contact Form ↗